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Calculation And Control Of Quality Cost Based On QMIS And AIS Integration

Posted on:2004-08-13Degree:MasterType:Thesis
Country:ChinaCandidate:W J ChenFull Text:PDF
GTID:2156360095451550Subject:Accounting
Abstract/Summary:PDF Full Text Request
With the development of information technology and constant emergence of new management ideas, it becomes increasingly important to set up effective management information system in modern enterprises. As far as management theory of quality cost is concerned, only when organically combined with management information system can it exert its great potential. Therefore, it is necessary for ERP system to strenthen the management of quality cost, which is deficient in finance and cost administration sections of dominent ERP products.The quality cost theory mainly probes into the relation between the products quality and economic results of enterprises. Calculating and controlling quality cost plays an important role in improving product quality and lowering the cost, so that the purpose of increasing economic benefit can accordingly be achieved. Undoubtdely, the core competition of enterprise will be strengthened if ERP system absorbs the management idea of quality cost, making the enterprise survive and develop in its fierce market competition. It is exactly the research purpose of this article to apply the management idea of quality cost to ERP system.Firstly, this article discusses the quality cost theory and the general method of control, then, on the basis of analyzing the structure, characteristic and function of common QMIS and AIS in detail, it proposes that the integration of QMIS and AIS is the key to realize the management and control of quality cost in ERP system, and also puts forward the method of calculating and controlling quality cost based on QMIS and AIS integration in enterprises: Having been collected by QMIS, the quality cost source data are transmitted to AIS, where the journal vouchers are produced automatically by the accounting data pre-process system and transmitted to journal ledger system, in which the calculations of financial accounting along with quality costare carried on. Then the calculation results of quality cost will be transmitted back to QMIS so that the quality cost control of total process is strengthened.The innovation in this paper lies in the fact that the automatic calculation of quality cost under integration environment is probed based on the ERP management ideas, furthermore, the procedure and its realization of financial accounting combined with quality cost are provided.This paper also analyzes the function integration of QMIS and AIS in quality cost controlling work, so as to seek for the most refined procedure and specific logic in the integrated systems to arrange the controlling work.
Keywords/Search Tags:Quality cost, Quality Management Information System(QMIS), Accounting Information System(AIS), Integration, Calculate and Control
PDF Full Text Request
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